Indiana Code 6-3-8.1-1. Application of chapter

Sec. 1. This chapter applies to a taxpayer that:

(1) was subject to the supplemental net income tax under IC 6-3-8 (before its repeal) before January 1, 2003; and

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Year: means a calendar year, unless otherwise expressed. See Indiana Code 1-1-4-5

(2) has a taxable year that begins before January 1, 2003, and ends after December 31, 2002.

As added by P.L.220-2011, SEC.140.